Bookkeeping leaf



Jun e 15, 1937. E. o. HABERFELD BOOKKEEPING LEAF Filed Jan. 19, 1934 Jay. 1.

J7? yen/or M0, 1

Patented June 15, 1937 UNITED STATES BOOKKEEPING LEAF Erwin Otto Haberfeld, Berlin-Weissensee, Germany Application January 19, 1934, Serial No. 707,322 In Germany July 6, 1931 1 Claim.

As the transfer of the total in the booking columns is in bookkeeping a specially frequent source of mistakes, it has been often proposed to eliminate the same by special auxiliary arrangements. For this purpose the sections intended for the entry of the total at the foot or also at the head of the columns, in the case of bound books, are cut out for example in the form of openings, incisions designed to be folded over. Only on the right leaves it is possible to inscribe the total of a column on the following page through this cut out portion. In this manner the left sides of a book and also its right sides can be added separately, for example in account books in which the credit entries are on one side and the debit entries on the other side, or, for example in the case of American bookkeeping in which the entry columns extend over both pages. However, with this arrangement it is not possible to add from side to side, that is from the front side of the one leaf on to the back thereof. The addition is different for the two sides because for the left sides the total from the page thereunder must be transferred to the uppermost page. Only on the right hand leaves it is possible to write the total through the opening on to the page thereunder. The bookkeeper must consequently be particularly careful with the addition. According to the invention these arrangements known for booking purposes in bound books are utilized also for the pages of loose leaf bookkeeping for transferring the totals of the front side to the back of the leaf.

With this object in view the leaves also have openings or cut out portions at the places for the totals of the columns. If leaves for loose-leaf booking are thus constructed, it is then possible to entirely avoid transferring of the total and to utilize the leaves successively as in a book and to continually add the entry columns, that is also from the front side of a page to the rear side thereof. For this purpose the leaves are folded along the vertical middle line. As such leaves for loose-leaf bookkeeping bear the same printing on the front and rear sides, it is not necessary to indicate the vertical middle line because the side edges of the leaf only need be placed one on the other and the page then folded, whereby the vertical middle line will be found automatically.

Several embodiments of the invention are 11- lustrated by way of example in the accompanying drawing in which:-

Figs. 1 and 2 show in elevation a page of a Day book seen from the front side and rear side respectively.

Figs. 3 and 4 show cross sections on line 3-4 of Fig. 1, the sheet being folded.

Figs. 5 and 6 are similar views to Figs. 1 and 2 showing a different arrangement of the page.

According to Figs. 1 and 2 the Day book leaf a has the usual booking columns b and b, for which spaces for the totals are left free in the last lines at the bottom or in the first lines at the top. At these places the leaves a are cut out, for example by an opening 0 of the height of one line and extending over the two columns b, b. This opening 0 is intended for writing the totals of the two columns I: and b either on to the rear side of the same leaf or on to the following leaf. In the first instance the leaf 0, may be prepared for folding along the vertical middle line :n,x, for example by printing, embossing or the like. If the leaf is folded along this line, the place for the total of the columns I), b" appears under the opening 0 on the rear side of the leaf on to which the total is then written. This total appears on the rear side on the right at the bottom as indicated by m in Fig. 2. The adding is carried out on the rear side from the bottom to the top as indicated by the arrows. At the upper end of the columns band b an opening 0 is provided. Through this the total can be written on to the front side of the following leaf. A portion a of this following leaf is exposed in the opening 0' and the total (1380) is written on this portion as indicated by m in Fig. 2. On this leaf the addition is then carried out from the top to the bottom. The folding of the leaf a is illustrated in cross section in Figs. 3 and 4. The uppermost half of the leaf has the slot c through which the total is written on to the lower half.

During the folding the leaf a may be slightly creased as shown in Fig. 3, or the crease may be avoided, as shown in Fig. 4.

If it is desired to add from the top to the bottom both openings c and c are arranged at the end of the booking columns band b, but in this instance they are. mutually displaced the distance of one line as indicated in Figs. 5 and 6. The leaf a is to be folded along the vertical middle line xa: if it is desired to transfer for the total, so that this total appears on the rear side (Fig. 6) and is added with the items in this column. From the rear side of the leaf the total is again written on to the second leaf as above described.

I olaim:-

Two or more leaves for loose-leaf bookkeeping,

each page thereof printed Similarly to the others with vertical lines defining appropriately designated columns, comprising in order from left to right text, debit, credit, and balance columns with the latter three at the right of the vertical middle line of the page, the upper portion of the text column of each obverse face page having an area cut away in registry with the debitand credit columns of the reverse face page" and of a length equal to the combined widths of such columns and of a vertical extent appropriate for a single line of text and each reverse face page having a similar area cut away but at the lower transferred to the top of such columns on" the ob- 10 verse face of said succeeding" leaf.- 

